English to Spanish Law/Patents Law: Taxation & Customs

Hola, espero que me puedan ayudar. No tengo idea de cómo traducir este término. La definición que encontré en inglés es la siguiente:

A class of federal bonds which guarantee, subject to the terms of the bonds, compliance of producers of distilled spirits, tobacco, etc., with applicable laws and regulations, as well as the payment to taxes.

Estoy traduciendo un documento sobre los impuestos que gravan a los cigarrillos y los productos de tabaco en California.

Contexto:

The following sales and distributions of cigarettes and tobacco products are generally not subject to the taxes although these transactions may be subject to reporting requirements.

Sale or gift of federally tax-free cigarettes or tobacco products when the cigarettes or tobacco products are delivered directly from the manufacturer under Internal Revenue bond to a veteran’s home of the State of California or a hospital or domiciliary facility of the United States Veterans’ Administration for gratuitous issue to veterans receiving hospitalization or domiciliary care.

Muchas gracias,

Marissa